[Imp]

Just thought I would chime in, your wrong about defend delay engagements they normally result in the best ratio of enemy to friendly losses (there are lots of them) & are easy to win.
Setup is very important if you want an easy life in the battle.
Your infantry are your eyes & a last ditch screening effort or your tank killers if your tanks are not up to the job.
Artillery MG/GL & your APCs should break up & or stop an attack before your squads are threatened. Squads just deal with the odd guy that makes it past the engagement line.
Judging when its "safe" for the APCs to assist is probably one of your major decisions & you will probably lose a few.
Normally its not to difficult though on occasion the AI can make superb use of smoke to ruin your plans.
The biggest headache is if your armour is outclassed (as in not effective at range) and there is a lack of terrain suitable to allow there deployment effectively.